DAWSON, Judge:
Respondent determined deficiencies in income tax against the petitioner for the taxable years 1960 and 1961 in the amounts of $377.92 and $372.02, respectively. The only issue presented by the parties for decision is whether amounts expended by petitioner for meals on business trips during which he did not stay away from home overnight are deductible under section 162(a)(2) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
